CA Foundation Course 2025 | Entry to Chartered Accountancy Course

CA Foundation Course 2025 new syllabus subjects. Skills, eligibility, registration, exemption, validity, exam fee and Passing criteria.


CA Foundation Course new syllabus subjects. Skills, eligibility, registration, exemption, validity, exam fee and Passing criteria for 2025-2026 examinations.

CA Foundation course is a new entrance level for the Chartered Accountancy course in India. ICAI makes an early entry to the CA Profession through Foundation Route. You will gain a comprehensive knowledge of accounting in this course. Earlier it was known as CA CPT i.e. Common Proficiency Test. Class 12th students are eligible for admission in foundation course.

ICAI New Course 2025: ICAI CA Foundation New Syllabus is applicable for January 2025 examinations. The first exam under CA Foundation new syllabus was held in June 2024 term of examinations. CA Institute brings new syllabus for the CA Foundation Course.

There are three different levels of Chartered Accountancy Course. These are Entry Level (CA Foundation Course), First Stage of Theoretical Education (CA Intermediate Course) and Final Stage of Theoretical Education (CA Final Course). For more details, you may want to know – How to become Chartered Accountant.

CA Foundation Course Subjects

PaperCA Foundation New Syllabus Papers
2.Business Laws
3.Quantitative Aptitude
4.Business Economics
CA Foundation Course 2025

CA Foundation Subjects:

You have to study four papers under CA Foundation course. Foundation Course comprises of 4 subjects, out of which two are subjective and two are objective type. Negative marking for choosing wrong options is there in objective papers. Following are 4 papers of CA Foundation level examination:

  1. Paper-1: Accounting [100 Marks]
  2. Paper-2: Business Laws
  3. Paper-3: Quantitative Aptitude
    • Part-A: Business Mathematics [40 Marks]
    • Part-B: Logical Reasoning [20 Marks]
    • Part-C: Statistics [40 Marks]
  4. Paper-4: Business Economics

Note that Paper 1 and Paper 2 will be subjective type while Paper 3 and Paper 4 will be of Objective Type with Negative Marking.

CA Foundation Eligibility

CA Foundation Registration:

Candidates who wish to pursue Chartered Accountancy Course can register for CA Foundation Course after passing 10th class examination. Appear for CA Foundation examination in June/ December after appearing in 10+2 Examination. However, if you have not passed 12th class then you are not eligible for registration in the next level i.e. CA Intermediate course.

If you want to know more, please read CA foundation eligibility. You may register for CA Foundation Course by filling Online Registration Form.

CA Foundation Exemption

CA Foundation Direct Entry Route:

As per the revised Scheme of Education and Training the candidates are required to pass the Foundation Examination instead of Common Proficiency Test to enter into the CA Course. However, if you are eligible for direct entry then you may directly get registration to CA Intermediate course instead of Foundation Course.

CA Foundation Skills Assessment

Skills Assessment for CA Foundation:

Students are made aware of the level of skills which would be assessed in respect of each content area and can accordingly prepare for the examination.

CA Foundation Content AreaLevel I (Comprehension & Knowledge)Level II (Application)
Paper-1 Accounting5%‐20%80%‐95%
Paper-2 Business Laws45%‐65%35%‐55%
Paper-3 Quantitative Aptitude100%
Paper-4 Business Economics10%-20%80%-90%

Candidates who wish to pursue Chartered Accountancy Course can register for Foundation Course after passing Class 10th examination. After passing foundation exam and 10+2, you shall be eligible for admission to chartered accountancy Intermediate course.

CA Foundation Course Validity Period

Registration Last Date

If you have passed your 10th class exam then you are eligible for CA Foundation exams. Register yourself before 1st September, 2024 to become eligible in CA Foundation January 2025 examination.

Registration Validity:

Registration of CA Foundation Course shall be valid only for 4 years. After expiry of initial registration, you have option to re-validate registration period. You have to re-validate your registration for further period of 4 years before appearing in CA Foundation exams.

If you register yourself on or before September 01, 2024 then your registration shall be valid till August 31, 2028. Therefore, you will get 11 term of exams to clear foundation exams i.e. January 2025, May/June 2025, September 2025, January 2026, May/June 2026, September 2026, January 2027, May/June 2027, September 2027, January 2028 and May/June 2028.

CA Foundation Examination

CA Foundation Exam Dates:

You have to complete a minimum of 4 months study period from registration date for appearing in CA Foundation Exams. CA Foundation exams are held thrice in a year. If you register on or before 1st day of September/January/May, you will be eligible to appear in January/May/September examination, as the case may be.

CA Foundation exam schedule for January, 2025. Generally, CA Foundation exam duration is 3 hours (2:00 P.M. to 5:00 P.M.) for paper-1 and paper-2 and 2 hours (2 PM to 4 PM) for paper-2 and paper-3.

CA Foundation Passing Criteria

CA Foundation Passing Marks:

You have to secure at least 40 marks in each papers. Your total marks should be 50 % i.e. 200. In other words, a candidate is declared to have passed in CA Foundation exam, if he gets a minimum of 40% marks in each paper and minimum of 50% marks in the aggregate of all the papers.

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